2015 (11) TMI 450

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....nufacture of Silencers that is cleared in the domestic market on payment of duty. This duty is paid from the Cenvat credit only. As the final goods are exported there was accumulation of unutilised Cenvat credit. The appellant filed a refund claim for Rs. 28,728/- for the quarter ending March 2010 on 28/05/2010 for the unutilised accumulated balance of Cenvat Credit due to export of the final product. The refund claim was rejected by the Assistant Commissioner, Central excise, Gurgaon vide Order-in-Original dated 03/08/2010 on the ground that the appellants failed to utilise the Cenvat credit in accordance with the provisions of Rule 5 of Cenvat Credit Rules read with Notification No. 5/2006 CE (NT) dated 14/03/2006 and as such did not sati....

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....t upon the refund amount from 31/01/2013 only. Aggrieved by the denial of interest from 28/08/2010 the appellant has filed the present appeal. 4. The issue for consideration is whether the appellant is entitled to interest on the expiry of three months from the date of filing the application or on the expiry of this same period from the date on which the order of refund was made. 5. Undisputedly, the refund claim was filed by appellant on 28/05/2010. According to the appellant they are entitled to interest from 28/08/2010 onwards as per the provisions of law. The Commissioner (Appeals) has taken the view that as the appellant was sanctioned refund by the order in Appeal No. 426/SVS/ GGN/2012 dated 23/10/2012 the appellant is entitled ....